2004 (9) TMI 554

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....dvocates, for the Appellant. S/Shri N.K. Mishra and J.R. Madhiam, JDRs, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  Heard Dr. Samir Chakraborty, learned Advocate along with Shri Abhijit Biswas, learned Advocate for M/s. TISCO and Shri Debasish Ghosh, learned Advocate for M/s. Tinplate Company of India Ltd. 2.Learned Advocate, Dr. Samir Chakraborty for M/s. TISCO refers to ....

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....ing excess to be set-off shortage. He has also submitted a brief note of arguments on behalf of the applicant/appellant company, M/s. TISCO, which is taken on record. 3.We have also heard Shri J.R. Madhiam, learned J.D.R. for the Revenue. He reiterates the Order passed by the Commissioner. He further submits that the Board's Circular referred to above, is applicable to depots and is prospective o....